CHAPTER 410

An Act to amend and reenact § 58-639 of the Code of Virginia, relating to
the exemption of certain persons and certain receipts from the tax
wmposed by the preceding section of said code; to enact a new section
to said code to be numbered § 58-639.1 relating to taxes, license fees
and charges which may be imposed by cities.

[S 272]
Approved April 1, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 58-639 of the Code of Virginia be amended and reenacted as
follows:

§ 58-639. Exemptions.

* The provisions of this article shall not apply to * carriers whose
gross yearly earnings from operations subject to the tax imposed by §
§8-638 do not exceed five thousand dollars.

Carriers subject to the tax imposed by § 58-688 shall be exempt from
the payment of such tax on gross receipts derived from transporting
property from a point within a city to another point within the same city,
aencluding, as 1f it were a part of said city, a zone five miles wide, measured
in air miles from the city limits, surrounding the city. For the purposes
of this exemption, cities that adjoin each other or are separated from each
other by less than one mile of water shall be treated as if they constituted
a single city.

The provisions of this section shall apply for the tax year beginning

January first, nineteen hundred * fifty-two, and annually thereafter until
otherwise provided by law.
2. § 58-639.1. Charges of cities. —A city may impose a tax up to one-
half of one per.cent on the gross receipts exempted from taxation by §
58-639, if the carrier is duly licensed by the city and if the gross receipts
are derived from the transportation of property between points within
the city or within that part of the five mile zone that does not lie within or
beyond any. other city.

The provisions of this section shall apply for the tax year beginning
January first, nineteen hundred fifty-two, and annually thereafter until
otherwise provided by law.